For clients who need CPA-prepared financial statements but do not require an audit, Crow Shields Bailey offers compilation and review services. These services are performed under AICPA Statements on Standards for Accounting and Review Services.
In a compilation, the CPA issues a report stating that the compilation was performed in accordance with professional standards but expresses no assurance that the statements are in accordance with the applicable accounting framework. Compiled financial statements are often prepared for privately-held entities that do not need a higher level of assurance expressed by the CPA.
In a review, the CPA performs inquiry and analytical procedures and issues a report expressing limited assurance that the CPA did not become aware of any material modifications that should be made to the financial statements to be in accordance with the applicable accounting framework. Reviewed financial statements are often prepared to report to regulatory agencies, creditors or other users who do not require audited financial statements.
For more information on our compilation and review services, please contact us today.